COUNTY OF EL DORADO SINGLE AUDIT REPORT … OF EL DORADO Single Audit Report For the Year Ended June 30, 2014 Table of Contents Independent Auditor’s Report …

COUNTY OF EL DORADO

SINGLE AUDIT REPORT

JUNE 30, 2014

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COUNTY OF EL DORADO

Single Audit Report For the Year Ended June 30, 2014

Table of Contents

Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ................................. 1 Independent Auditor’s Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 ................................................ 3 Schedule of Expenditures of Federal Awards .................................................................................... 7 Notes to Schedule of Expenditures of Federal Awards ..................................................................... 17 Schedule of Findings and Questioned Costs ..................................................................................... 23 Summary Schedule of Prior Audit Findings ....................................................................................... 27 Supplementary Statements of California Governor’s Office of Emergency Services: Statement of Costs Claimed and Accepted ................................................................................. 29 Statement of Approved Budget and Cumulative Revenues, Expenditures, and County Match ..................................................................................................................... 30


1

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors of the County of El Dorado Placerville, California We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of County of El Dorado (County), as of and for the year ended June 30, 2014, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements, and have issued our report thereon dated March 31, 2015. Other auditors audited the financial statements of the El Dorado County Transportation Commission, the Children and Families Commission, and the El Dorado County Transit Authority, component units of the County, as described in our report on the County’s financial statements. This report does not include the results of other auditors’ testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors. Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the County’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

925 Highland Pointe Drive, Suite 450, Roseville, CA 95678-5418

tel: 916.784.7800 fax: 916.784.7850 www.gallina.com

2

To the Board of Supervisors of the County of El Dorado Compliance and Other Matters

As part of obtaining reasonable assurance about whether the County’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Roseville, California March 31, 2015

3

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON THE SCHEDULE OF

EXPENDITURES OF FEDERAL AWARDS REQUIRED BY OMB CIRCULAR A-133

To the Board of Supervisors of the County of El Dorado Placerville, California Report on Compliance for Each Major Federal Program

We have audited the County of El Dorado’s (County) compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of the County’s major federal programs for the year ended June 30, 2014. The County’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

The County’s basic financial statements include the operations of the El Dorado County Transportation Commission, the Children and Families Commission, and the El Dorado County Transit Authority which expended $1,142,418 in federal expenditures. The federal expenditures expended by these entities are not included in the attached Schedule of Expenditures of Federal Awards. Our audit, described below, did not include the operations of these entities because these component units engaged other auditors to perform separate audits in accordance with OMB Circular A-133.

Management’s Responsibility

Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs.

Auditor’s Responsibility

Our responsibility is to express an opinion on compliance for each of the County’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the County’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the County’s compliance.

925 Highland Pointe Drive, Suite 450, Roseville, CA 95678-5418

tel: 916.784.7800 fax: 916.784.7850 www.gallina.com

4

To the Board of Supervisors of the County of El Dorado

Opinion on Each Major Federal Program

In our opinion, the County complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2014.

Report on Internal Control Over Compliance

Management of the County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the County’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, we identified a certain deficiency in internal control over compliance, as described in the accompanying schedule of findings and questioned costs as item 2014-001, that we consider to be a significant deficiency.

The County’s response to the internal control over compliance finding identified in our audit is described in the accompanying schedule of findings and questioned costs. The County’s response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose.

5

To the Board of Supervisors of the County of El Dorado

Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133

We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the County, as of and for the year ended June 30, 2014, and have issued our report thereon dated March 31, 2015, which contained an unmodified opinion on those financial statements. Our report includes a reference to other auditors. Our audit, described below, did not include the operations of the El Dorado County Transportation Commission, the Children and Families Commission, and the El Dorado County Transit Authority because these component units engaged other auditors to perform separate audits in accordance with OMB Circular A-133. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditure of federal awards is fairly stated in all material respects in relation to the financial statements as a whole.

Supplementary Statements The Statements of the California Governor’s Office of Emergency Services have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we express no opinion on them.

Roseville, California March 31, 2015

6


Federal Grantor/Pass-through Grantor/Program Title

Federal CFDA

Number

Federal Agency / Pass-through Grantor

Award Number Federal

Expenditures

U.S. Department of AgricultureDirect Programs:

Lake Tahoe Erosion Control Grant Program 10.690 09-DG-11051900-018 28,481$ Lake Tahoe Erosion Control Grant Program 10.690 10-DG-11051900-027 442,624 Lake Tahoe Erosion Control Grant Program 10.690 11-DG-11051900-031 322,504 Lake Tahoe Erosion Control Grant Program 10.690 13-DG-11051900-029 220,765 Lake Tahoe Erosion Control Grant Program 10.690 13-DG-11051900-013 136,642

Subtotal Direct Programs - U.S. Department of Agriculture and Subtotal CFDA 10.690 1,151,016

Special Supplemental Nutrition Program for Women, Infants and Children (WIC) 10.557 11-10461-02 189,589 Special Supplemental Nutrition Program WIC 10.557 11-10461-03 568,432

Subtotal passed through CHHS Department of Public Health and Subtotal CFDA 10.557 758,021

Passed through CHHS Department of Social Services:State Administrative Matching Grants for the Supplemental Nutrition Assistance Program (SNAP) 10.561 N/A 1,951,737

Passed through Texas Southern University:Forestry Research 10.652 12-DG-11272170-007 2,841

Passed through California Health and Human Services (CHHS) Department of Aging:

Senior Farmers Market Nutrition Program 10.576 AP-1314-29 5,000

Passed through California State Controller's Office:Schools and Roads - Grants to States Title III Community Projects Federal Forest Reserve 10.665 N/A 51,000 Schools and Roads - Grants to States 10.665 N/A 829,801

Subtotal passed through California State Controller's Office and Subtotal CFDA 10.665 880,801

Passed through California Department of Food and Agriculture:Forest Health Protection (FHP) El Dorado/Alpine Counties Survey and Eradication Project 10.680 12-0229-SF 40,000

Total U.S. Department of Agriculture 4,789,416$

U.S. Department of DefenseDirect Program:

Electronic Absentee Systems for Elections 12.217 H98210-12-1-0001 311,676

Total U.S. Department of Defense 311,676$

COUNTY OF EL DORADO

Schedule of Expenditures of Federal AwardsFor the Year Ended June 30, 2014

Passed through California Health & Human Services Agency (CHHS)Department of Public Health:

See accompanying Notes to Schedule of Expenditures of Federal Awards. 7


Federal CFDA

Number



Expenditures

COUNTY OF EL DORADO


U.S. Department of Housing and Urban DevelopmentDirect Program:

Section 8 Housing Choice Vouchers - Administration 14.871 CA151VO 303,136$ Section 8 Housing Choice Vouchers - Project 14.871 CA151VO 2,893,554

Subtotal Direct Programs - U.S. Department of Housing and Urban Development and Subtotal CFDA 14.871 3,196,690

Passed through State of California Business, Consumer Services & Housing Agency - Department of Housing and Community Development:

Community Development Block Grants/State's program and Non Entitlement Grants in Hawaii (State CDBG):

Revolving Loan Fund, Housing Rehabilitation 14.228 N/A 6,775

Home Investment Partnerships Program 14.239 11-HOME-6952 332,169

Subtotal passed through State of California Business, Consumer Services & Housing Agency - Department of Housing and Community Development and Subtotal CFDA 14.228 & 14.239 338,944

Total U.S. Department of Housing and Urban Development 3,535,634$

U.S. Department of InteriorDirect Program:

Payments in Lieu of Taxes 15.226 N/A 327,838

Total U.S. Department of Interior 327,838$

U.S. Department of JusticeDirect Programs:

State Criminal Alien Assistance Program 16.606 2013-H2515-CA-AP 36,562

Edward Byrne Memorial Justice Assistance Grant Program 16.738 2010-DJ-BX-1214 6,949 Edward Byrne Memorial Justice Assistance Grant Program 16.738 2012-DJ-BX-1231 17,579

Subtotal CFDA 16.738 24,528

Criminal and Juvenile Justice and Mental Health Collaboration Program 16.745 2013-MO-BX-0026 70,742

Equitable Sharing Program (Sheriff) 16.922 N/A 199,918

Edward Byrne Memorial State and Local Law Enforcement Assistance Discretionary Grants Program - DCESP 16.999 DDP-D-14-DSF-25236 33,607 Edward Byrne Memorial State and Local Law Enforcement Assistance Discretionary Grants Program - DCESP 16.999 D-13-SF-0010 36,067


Subtotal Direct Programs - U.S. Department of Justice 401,424



Federal CFDA

Number



Expenditures

COUNTY OF EL DORADO


U.S. Department of Justice (Continued)Passed through California Governor's Office of Emergency Services(Cal OES):

Crime Victim Assistance 16.575 VW13320090 76,238$

Total U.S. Department of Justice 477,662$

U.S. Department of LaborPassed through State of California Employment Development Department via Golden Sierra Job Training Agency:

Employment Service/Wagner-Peyser Funded Activities 17.207 K386295-04 16,572

Workforce Investment Act (WIA) Cluster:WIA Adult Program 17.258 K386295-04 80,236 WIA Adult Program 17.258 K282473-02 10,535 WIA Adult Program 17.258 K386295-01 158,919 WIA Adult Program 17.258 K491016-01 123,805


WIA Youth Activities 17.259 K386295-01 90,202 WIA Youth Activities 17.259 K491016-01 93,160


WIA Dislocated Worker Formula Grants 17.278 K386295-01 159,884 WIA Dislocated Worker Formula Grants 17.278 K282473-02 10,721 WIA Dislocated Worker Formula Grants 17.278 K491016-01 48,998


Total - WIA Cluster (see Note 9) 776,460

Subtotal passed through State of California Employment Development Department via Golden Sierra Job Training Agency 793,032

Total U.S. Department of Labor 793,032$

U.S. Department of TransportationDirect Program:

Airport Improvement Program 20.106 3-06-0093-009-2013 16,698 Subtotal Direct Program - U.S. Department of Transportation and Subtotal CFDA 20.106 16,698



Federal CFDA

Number



Expenditures

COUNTY OF EL DORADO


U.S. Department of Transportation (Continued)Passed through California State Transportation Agency - California Department of Transportation (Caltrans): Highway Planning and Construction Cluster:

Highway Planning and Construction 20.205 CMLN-5925 (102) 64,058$ Highway Planning and Construction 20.205 STPL-5925 (114) 73,749 Highway Planning and Construction 20.205 STPL-5925 (116) 125,583 Highway Planning and Construction 20.205 DTFH68-14-E-00049 34,826 Highway Planning and Construction 20.205 SRTSL-5925 (070) 341,043 Highway Planning and Construction 20.205 CML-5925 (125) 1,165 Highway Planning and Construction 20.205 HSIPL-5925 (115) 27,333 Highway Planning and Construction 20.205 HSIPL-5925 (061) 4,292 Highway Planning and Construction 20.205 HRRRL-5925 (056) 961,314 Highway Planning and Construction 20.205 HSIPL-5925 (082) 35,793 Highway Planning and Construction 20.205 HSIPL-5925 (092) 13,500 Highway Planning and Construction 20.205 HSIPL-5925 (083) 2,879 Highway Planning and Construction 20.205 BRLS-5925 (030) 16,562 Highway Planning and Construction 20.205 HSIPL-5925 (060) 4,040 Highway Planning and Construction 20.205 BRLS-5925 (046) 359,496 Highway Planning and Construction 20.205 BRLS-5925 (050) 43,544 Highway Planning and Construction 20.205 BRLS-5925 (051) 30,623 Highway Planning and Construction 20.205 BRLO-5925 (054) 672,896 Highway Planning and Construction 20.205 BRLO-5925 (053) 27,455 Highway Planning and Construction 20.205 BRLO-5925 (097) 56,614 Highway Planning and Construction 20.205 BRLO-5925 (066) 54,473 Highway Planning and Construction 20.205 BRLS-5925 (086) 33,175 Highway Planning and Construction 20.205 BRLO-5925 (093) 57,067 Highway Planning and Construction 20.205 BRLO-5925 (095) 170,801 Highway Planning and Construction 20.205 BRLO-5925 (091) 86,311 Highway Planning and Construction 20.205 BRLO-5925 (098) 68,658 Highway Planning and Construction 20.205 BRLS-5925 (096) 39,661 Highway Planning and Construction 20.205 BRLO-5925 (094) 46,794 Highway Planning and Construction 20.205 BRLO-5925 (090) 234,847 Highway Planning and Construction 20.205 BPMP-5925 (106) 385,856 Highway Planning and Construction 20.205 BPMP-5925 (105) 5,374 Highway Planning and Construction 20.205 BPMP-5925 (104) 610 Highway Planning and Construction 20.205 BPMP-5925 (107) 7,962 Highway Planning and Construction 20.205 BRLO-5925 (109) 30,335 Highway Planning and Construction 20.205 BRLO-5925 (108) 28,782 Highway Planning and Construction 20.205 BRLS-5925 (112) 31,636 Highway Planning and Construction 20.205 BRLO-5925 (103) 42,350 Highway Planning and Construction 20.205 BRLO-5925 (111) 55,340 Highway Planning and Construction 20.205 BRLO-5925 (110) 57,640 Highway Planning and Construction 20.205 BPMP-5925 (123) 3,351 Highway Planning and Construction 20.205 BPMP-5925 (124) 45 Highway Planning and Construction 20.205 CML-5925 (062) 1,797

4,339,630 Subtotal CFDA 20.205



Federal CFDA

Number



Expenditures

COUNTY OF EL DORADO


U.S. Department of Transportation (Continued)Passed through California State Transportation Agency - California Department of Transportation (Caltrans): (continued)

Recreational Trails Program 20.219 RT-09-007 18,631$

Total - Highway Planning and Construction Cluster (see Note 9) 4,358,261

Subtotal passed through California State Transportation Agency - Caltrans 4,358,261

Total U.S. Department of Transportation 4,374,959$

U.S. Department of the TreasuryDirect Program:

Equitable Sharing Program (Sheriff) 21.999 N/A 100,000

Total U.S. Department of the Treasury 100,000$

U.S. Institute Of Museum and Library ServicesPassed through California State Library:

Grants to States: Learning2Go 45.310 40-8279 90,000 Grants to States: Beyond School Resource Center & Early Literacy Support Project 45.310 40-8165 2,264

Subtotal passed through California State Library and Subtotal CFDA 45.310 92,264

Total U.S. Institute of Museum and Library Services 92,264$

U.S. Department of EnergyPassed through CHHS Department of CommunityServices and Development:

Weatherization Assistance for Low-Income Persons 81.042 11C-1807 11,978

Total U.S. Department of Energy 11,978$

U.S. Department of Health and Human Services Passed through CHHS Department of Aging:

Special Programs for the Aging Title VII, Chapter 3 Programs for the Prevention of Elder Abuse, Neglect, and Exploitation 93.041 A3-1314-29 761 Special Programs for the Aging Title VII, Chapter 3 Programs for the Prevention of Elder Abuse, Neglect, and Exploitation 93.041 A9-1314-29 2,528

3,289 Subtotal CFDA 93.041



Federal CFDA

Number



Expenditures

COUNTY OF EL DORADO


U.S. Department of Health and Human Services (Continued)Passed through CHHS Department of Aging: (continued)

Special Programs for the Aging Title VII, Chapter 2 Long Term Care Ombudsman Services for Older Individuals 93.042 A3-1314-29 4,854$ Special Programs for the Aging Title VII, Chapter 2 Long Term Care Ombudsman Services for Older Individuals 93.042 A9-1314-29 17,624

22,478

Special Programs for the Aging Title III, Part D Disease Prevention and Health Promotion Services 93.043 A3-1314-29 2,804 Special Programs for the Aging Title III, Part D Disease Prevention and Health Promotion Services 93.043 A9-1314-29 9,832

12,636

National Family Caregiver Support, Title III, Part E 93.052 A3-1314-29 18,940 National Family Caregiver Support, Title III, Part E 93.052 A9-1314-29 78,736

97,676

Aging Cluster:Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers 93.044 A3-1314-29 55,332 Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers 93.044 A9-1314-29 180,109

235,441

Special Programs for the Aging Title III, Part C Nutrition Services 93.045 A3-1314-29 91,356 Special Programs for the Aging Title III, Part C Nutrition Services 93.045 A9-1314-29 322,728

414,084

Nutrition Services Incentive Program 93.053 A3-1314-29 16,037 Nutrition Services Incentive Program 93.053 A9-1314-29 65,065

81,102

Total - Aging Cluster (see Note 9) 730,627

Subtotal passed through CHHS Department of Aging 866,706

Total - passed through CHHS Department of Aging , including CFDA 10.576 and CFDA 93.778 totals $988,242 (see Note 7)

Passed through California Secretary of State:Voting Access for Individuals with Disabilities Grants to States HAVA 261 Polling Place Accessibility Training Program 93.617 13G26104 4,811

Passed through Sacramento County Department of Health and Human Services:

HIV Emergency Relief Project Grants 93.914 7207500-13/15-709 61,676

Subtotal CFDA 93.042








Federal CFDA

Number



Expenditures

COUNTY OF EL DORADO


U.S. Department of Health and Human Services (Continued)Passed through CHHS Department of Child Support Services:

Child Support Enforcement 93.563 1304CA4004 2,879,937$

Passed through CHHS Department of CommunityServices and Development:

Low Income Home Energy Assistance (LIHEAP)LIHEAP - Energy Crisis Intervention Program (ECIP) 93.568 13B-5007 483,545 LIHEAP - Weatherization 93.568 13B-5007 244,534 LIHEAP - ECIP 93.568 14B-5007 229,903 LIHEAP - Weatherization 93.568 14B-5007 216,902

Subtotal CFDA 93.568 1,174,884

Community Services Block Grant 93.569 13F-3009 131,211 Community Services Block Grant 93.569 14F-3009 59,951


Subtotal Passed through CHHS Department of Community Services and Development 1,366,046

Passed through CHHS Department of Public Health:Public Health Emergency Preparedness - Bioterrorism 93.069 EPO13-10 292,970 Public Health Emergency Preparedness - City Readiness 93.069 EPO13-10 46,626


Hospital Preparedness Program 93.074 EPO13-10 192,272 Project Grants and Cooperative Agreements for Tuberculosis Control Programs 93.116 5U52PS900515-31 2,184 Immunization Cooperative Agreements 93.268 13-20327 60,538 Medical Assistance Program: Maternal and Child Health 93.778 201309-FY1314 200,810 Maternal and Child Health Services Block Grant to the States 93.994 201309-FY1314 75,394

Subtotal passed through CHHS Department of Public Health 870,794

Passed through CHHS Department of Social Services:Guardianship Assistance 93.090 N/A 42,606 Guardianship Assistance - Admin 93.090 N/A 1,161


State Planning & Establishment Grants for the Affordable Care Act (ACA's) Exchange 93.525 N/A 43,402 Promoting Safe and Stable Families 93.556 N/A 95,305

138,707

Temporary Assistance for Needy Families - Maintenance Payments 93.558 N/A 1,499,272 Temporary Assistance for Needy Families - Administration 93.558 N/A 3,177,551


Subtotal CFDA 93.525 and 93.556



Federal CFDA

Number



Expenditures

COUNTY OF EL DORADO


U.S. Department of Health and Human Services (Continued)Passed through CHHS Department of Social Services: (continued)

Community-Based Child Abuse Prevention Grants 93.590 N/A 23,936$ Stephanie Tubbs Jones Child Welfare Services Program 93.645 N/A 124,781

148,717

Foster Care Title IV-E - Grant and Group Home Monthly Visits 93.658 N/A 30,122 Foster Care Title IV-E 93.658 N/A 2,567,001 Foster Care Title IV-E - Administration 93.658 N/A 1,397,145


Adoption Assistance 93.659 N/A 1,585,147 Adoption Assistance - Administration 93.659 N/A 110,083


Social Services Block Grant - Title XX Foster Care Assistance 93.667 N/A 163,939 Social Services Block Grant - Title XX CC 93.667 N/A 103,904 Social Services Block Grant - Title XX 93.667 N/A 192,909


Chafee Foster Care Independence Program 93.674 N/A 54,197

11,212,461

Passed through CHHS Department of Health Care Services:

Projects for Assistance in Transition from Homelessness (PATH) 93.150 N/A 21,753 Children's Health Insurance Program 93.767 N/A 42,844 Medical Assistance Program: Child Health Administration 93.778 N/A 193,441 Medical Assistance Program: Child Health Disability Prevention 93.778 N/A 139,826 Medical Assistance Program: Child Health Diagnostic 93.778 N/A 19,482 Medical Assistance Program 93.778 12-89210 A01 22,437 Medical Assistance Program: Medicaid; Title XIX - Medical Administration Activities 93.778 09-086018 59,006 Block Grants for Community Mental Health Services 93.958 N/A 143,211 Block Grants for Prevention and Treatment of Substance Abuse 93.959 12-89210 A01 969,425

Subtotal passed through CHHS Department of Health Care Services 1,611,425

Passed through CHHS Department of Health CareServices via Department of Social Services:

Children's Health Insurance Program 93.767 N/A 345 Medical Assistance Program: Medicaid; Title XIX 93.778 N/A 1,003,969 Medical Assistance Program: Medicaid; Title XIX Medi-Cal 93.778 N/A 2,021,124 Medical Assistance Program: IHSS Public Authority 93.778 N/A 427,667 Medical Assistance Program: Medicaid; Title XIX - Targeted Case Management 93.778 09-1318 317,176

Subtotal passed through CHHS Department of Health Care Services via CHHS Department of Social Services 3,770,281

Subtotal passed through CHHS Department of Social Services

Subtotal CFDA 93.590 and 93.645



Federal CFDA

Number



Expenditures

COUNTY OF EL DORADO


U.S. Department of Health and Human Services (Continued)Medicaid ProgramsPassed through CHHS Department of Aging:

Medical Assistance Program - Multipurpose Senior Services Program (MSSP) (See Note 7) 93.778 MS-1314-35 116,536$

Passed through California Department of Veterans Affairs:Medical Assistance Program: Medicaid; Title XIX, Medi-Cal Cost Avoidance-CVSO 93.778 N/A 930

Total - CFDA 93.778 totals $4,522,404

Total U.S. Department of Health and Human Services 22,761,603$

U.S. Department of Homeland SecurityPassed through California Governor's Office of Emergency Services(Cal OES):

Emergency Management Performance Grant 97.0422013-0047

Cal OES #017-00000 162,103

Homeland Security Grant Program 97.0672011-0077

Cal OES #017-00000 142,993


Cal OES #017-00000 111,142


Cal OES #017-00000 9,192 Subtotal CFDA 97.067 263,327

Subtotal passed through California Governor's Office of Emergency Services 425,430

Total U.S. Department of Homeland Security 425,430$

TOTAL EXPENDITURES OF FEDERAL AWARDS 38,001,492$



Federal CFDA

Number



Expenditures

COUNTY OF EL DORADO


U.S. Department of Housing and Urban DevelopmentPassed through State of California Business, Consumer Services & Housing Agency -Department of Housing and Community Development:

State CDBG 14.228 N/A 2,547,380$ Home Investment Partnerships Program 14.239 N/A 7,240,380

9,787,760$

U.S. Department of Health and Human ServicesPassed through CHHS Department of Social Services:

Temporary Assistance for Needy Families 93.558 N/A 1,166

Total U.S. Department of Health and Human Services 1,166$

Total Federal Loan Balances from Previous Years with a Continuing Compliance Requirement (see Note 5) 9,788,926$

TOTAL EXPENDITURES OF FEDERAL AWARDS INCLUDING LOANS FROM PREVIOUS YEARS 47,790,418$

Total U.S. Department of Housing and Urban Development

Beginning Federal Loan Balances With a Continuing Compliance Requirement


COUNTY OF EL DORADO

Notes to Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2014

17

NOTE 1: REPORTING ENTITY

The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of all federal award programs of the County of El Dorado (County), with the exception of the federal award programs of the El Dorado County Transportation Commission, the Children and Families Commission, and the El Dorado County Transit Authority, which were subject to separate audits by independent auditors. The El Dorado County Transit Authority expended $1,142,418 of federal awards. The County’s reporting entity is defined in Note 1 to the County’s basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included in the Schedule. NOTE 2: BASIS OF ACCOUNTING The accompanying Schedule includes the federal grant activity of the County, which is presented on accounting principles generally accepted in the United States of America. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Non-Cash Assistance. The Schedule contains values for the following non-cash assistance, which is not presented in the financial statements:

10.576 Senior Farmers Market Nutrition Program – Coupons in the amount of $5,000 are reported at the value of coupons distributed.

NOTE 3: RELATIONSHIP TO FINANCIAL STATEMENTS

The expenditures reported in the accompanying Schedule agree, in all material respects, to the associated expenditures reported within the County’s fund financial statements. Specifically, with the exception of federal award expenditures reported on a cash basis, federal award expenditures accounted for under governmental fund types use the modified accrual basis of accounting while those accounted for under proprietary fund types use the accrual basis of accounting. Federal award expenditures that are required to be reported by the federal cognizant agency on a cash basis have been reported on the Schedule on a cash basis. Any differences between the cash and modified accrual basis of accounting for these expenditures are immaterial.

COUNTY OF EL DORADO


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NOTE 4: SUBRECIPIENTS

Of the federal expenditures presented in the Schedule of Expenditures of Federal Awards, the County provided federal awards to subrecipients as follows:

CFDA Program Amount

93.074 Hospital Preparedness Program 80,865$ 93.556 Promoting Safe and Stable Families 17,883 93.658 Foster Care Title IV-E (Maintenance Payments) 1,273,608 93.659 Adoption Assistance 235,950 93.667 Social Services Block Grant 228,422 93.778 Medical Assistance Program 22,437 93.914 HIV Emergency Relief Project Grants 58,534 93.959 Block Grants for Prevention and Treatment of Substance Abuse 172,885

TOTAL 2,090,584$

NOTE 5: LOANS WITH CONTINUING COMPLIANCE REQUIREMENT

Loans funded through federal programs, for which the federal government is at risk, carried the following balances as of June 30, 2014:

Balance of

Federal Loans from Amount

CFDA Previous Outstanding

Number Program Title Years Repayments a) New Loans b) June 30, 2014

Community Development Block

14.228 Grants/State's Program 2,547,380$ 68,567$ 228,730$ 2,707,543$

Home Investment

14.239 Partnerships Program 7,240,380 78,373 300,000 7,462,007

Temporary Assistance for

93.558 Needy Families 1,166 1,166 - -

TOTAL 9,788,926$ 148,106$ 528,730$ 10,169,550$

a) Principal loan repayments received to date (including repayments on new loans), for which the

federal government imposes continuing compliance requirements.

b) Value of loans made during the year, exclusive of repayments.

COUNTY OF EL DORADO


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NOTE 6: PASS-THROUGH GRANTOR AWARD NUMBER

When federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the grantor award number assigned by the pass-through entity. When no grantor award number is shown, the County has either determined that no grantor award number is assigned for the program or the County was unable to obtain a grantor award number from the pass-through entity. NOTE 7: DEPARTMENT OF AGING FEDERAL/STATE SHARE

The California Department of Aging (CDA) requires agencies that receive CDA funding to display state-funded expenditures discretely along with the related federal expenditures. The County expended the following federal and state amounts under these grants:

Federal State

CFDA Contract Expenditures Expenditures

10.576 AP-1314-29 (SFMNP) 5,000$ -$

93.041 A3-1314-29 (VII Chapter 3) 761 -

93.041 A9-1314-29 (VII Chapter 3) 2,528 -

93.042 A3-1314-29 (VII Chapter 2) 4,854 -

93.042 A9-1314-29 (VII Chapter 2) 17,624 -

93.043 A3-1314-29 (III Part D) 2,804 -

93.043 A9-1314-29 (III Part D) 9,832 -

93.044 A3-1314-29 (III Part B) 55,332 -

93.044 A9-1314-29 (III Part B) 180,109 -

93.045 A3-1314-29 (III Part C) 91,356 7,877

93.045 A9-1314-29 (III Part C) 322,728 23,628

93.052 A3-1314-29 (III Part E) 18,940 -

93.052 A9-1314-29 (III Part E) 78,736 -

93.053 A3-1314-29 (NSIP) 16,037 -

93.053 A9-1314-29 (NSIP) 65,065 -

93.778 MS-1314-35 (MSSP) 116,536 116,536

*OVRI A3-1314-29 - 2,911

*OVRI A9-1314-29 - 8,732

988,242$ 159,684$

* The state-only funded grants do not have an applicable CFDA number. The grants funded entirely by the state that are included above are the Ombudsman Volunteer Recruitment Initiative (OVRI) programs for $2,911 and $8,732.

COUNTY OF EL DORADO


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NOTE 8: CALIFORNIA DEPARTMENT OF TRANSPORTATION

The County expended the State amounts on the following projects during the year ended June 30, 2014:

State

Program Contract Expenditures

Federal Apportionment Exchange Program and

State Match Program (RSTP Exchange)

Direct Program:

RSTP Exchange X12-5925(113) 228,547$

RSTP Exchange X13-5925(120) 47,091

State Match X11-5925(101) 61,934

State Match X12-5925(113) 4,507

Subtotal 342,079

Passed through El Dorado County

Transportation Commission:

RSTP Exchange X11-6157(041) 384,060

Subtotal 384,060

Passed through Tahoe Regional Planning Agency:

RSTP Exchange X01-6125(007) 6,769

RSTP Exchange X05-6125(019) 2,105

RSTP Exchange X06-6125(020) 13,555

RSTP Exchange X07-6125(021) 81,985

Subtotal 104,414

TOTAL 830,553$

COUNTY OF EL DORADO


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NOTE 9: PROGRAM CLUSTERS

Federal programs, which are considered together as a program cluster, include the following:

Federal

Federal CFDA Program Title Expenditures

WIA Cluster:

17.258 WIA Adult Program 373,495$

17.259 WIA Youth Activities 183,362

17.278 WIA Dislocated Worker Formula Grants 219,603

TOTAL 776,460$

Highway Planning and Construction Cluster:

20.205 Highway Planning and Construction 4,339,630$

20.219 Recreational Trails Program 18,631

TOTAL 4,358,261$

Aging Cluster:

93.044 Special Programs for the Aging-Title III, Part B -

Grants for Supportive Services and Senior Centers 235,441$

93.045 Special Programs for the Aging-Title III, Part C - Nutrition Services 414,084

93.053 Nutrition Services Incentive Program 81,102

TOTAL 730,627$

22


COUNTY OF EL DORADO

Schedule of Findings and Questioned Costs For the Year Ended June 30, 2014

23

Section 1 Financial Statements Summary of Auditor’s Results 1. Type of auditor’s report issued: Unmodified 2. Internal controls over financial reporting:

a. Material weaknesses identified? No b. Significant deficiencies identified not considered to be material weaknesses? None Reported

3. Noncompliance material to financial statements noted? No Federal Awards 1. Internal control over major programs:

a. Material weaknesses identified? No b. Significant deficiencies identified not considered to be material weaknesses? Yes

2. Type of auditor’s report issued on compliance for major programs: Unmodified 3. Any audit findings disclosed that are required to be reported in accordance with Circular OMB A-133, Section 510(a)? Yes 4. Identification of major programs: CFDA Number

10.561 State Administrative Matching Grants for the

Supplemental Nutrition Assistance Program 93.558 Temporary Assistance for Needy Families 93.659 Adoption Assistance 93.778 Medical Assistance Program

5. Dollar threshold used to distinguish between Type A and Type B programs? $ 1,433,713 6. Auditee qualified as a low-risk auditee under OMB Circular A-133, Section 530? Yes

COUNTY OF EL DORADO


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Section 2 Financial Statement Findings None reported Section 3 Federal Award Findings and Questioned Costs CFDA Numbers 10.561, 93.558, 93.659 and 93.778 2014-001

COUNTY OF EL DORADO


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Reference Number 2014-001 Federal Program Titles State Administrative Matching Grants for the Supplemental Nutrition Assistance Program, Temporary Assistance for Needy Families, Adoption Assistance and Medical Assistance Program CFDA Numbers 10.561, 93.558, 93.659 and 93.778 Federal Agencies U.S. Departments of Agriculture and Health and Human Services Pass Through Entities State Departments of Social Services, Public Health, Health Care Services, Aging and Veterans Affairs Compliance Requirements Activities Allowed or Unallowed and Allowable Costs/Cost Principles

Criteria

Direct payroll charges to federal grants for employee time spent on grant functions must be supported with the documentation required by OMB Circular A-87. Where the applicable employees worked on an allowable grant activity as well as non-grant related activities and/or activities related to other grants, required documentation consists of reports signed by each employee accounting for the total number of hours worked and showing an actual distribution of those hours to grant and non-grant functions. These reports must be prepared at least monthly and should coincide with one or more pay periods. Substitute methods may be used, but only if such methods have been approved by the Federal agency overseeing the grant (2 CFR 225, Appendix B § (8)(h)).

Condition

During our review we noted that one timesheet out of a sample of forty was missing the supervisor’s signature.

Questioned Costs

No costs are questioned.

Cause

The Department did not have sufficient oversight and/or controls to ensure that all timesheets are properly signed by employees’ supervisors.

Effect of Condition

Failing to produce and retain signed timesheets renders substantiation of personnel time spent on grant functions difficult. If timesheets are not signed or otherwise verifiably authorized by supervisors, the time records could be modified without the supervisors’ approval, resulting in incorrect payroll charges to federal awards.

Recommendation

We recommend that Department employees who perform any work on functions for these programs prepare, sign and submit to a member of management signed timesheets at the end of each pay period. We also recommend that a member of management receive, review and sign as the authorizing official timesheets received from employees for each pay period.

COUNTY OF EL DORADO


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Reference Number 2014-001 (continued) View of Responsible Official and Planned Corrective Action Each pay period employees will prepare, sign/authorize and submit detailed time cards indicating the days and numbers of hours worked to their supervisors. Each pay period supervisors will receive, review and sign as the authorizing official time cards received from employees. Supervisors will submit the authorized time cards to Accounting for processing. Payroll processors will review the time cards for both employee and supervisor signatures. Any time cards that are missing signatures will be documented in a log by the Accounting supervisors. Payroll processors will flag any time cards that are missing signatures. Upon completion of the data entry process, the Accounting supervisors will review the log and the flagged time cards. The supervisors or designated accounting staff will email all employees and supervisors who failed to sign/authorize the time cards. As the employees and supervisors follow-up and sign/authorize the time cards, the log will be updated as “Resolved”. Each Friday the log will be reviewed and additional emails will be sent if any of the time cards remain unsigned. If it is not possible to obtain an employee’s signature due to extended leave or termination, the direct supervisor of that employee will be asked to indicate on the timecard employee signature line that the employee is on leave. If it is not possible to obtain a signature from the supervisor, due to extended leave or termination, the manager of the supervisor will sign the timecard in place of the supervisor. Repeated failure to sign/authorize time cards will be documented and reported to the executive management team. Appropriate actions will be taken to ensure compliance. Contact information of the person with who this finding was discussed is Lori Walker, Chief Fiscal Officer, (530)295-6907, [email protected]

mailto:[email protected]

COUNTY OF EL DORADO

Summary Schedule of Prior Audit Findings For the Year Ended June 30, 2014

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There were no findings or questioned costs for the year ended June 30, 2013.

28


SUPPLEMENTARY STATEMENTS


COUNTY OF EL DORADO

For the Year Ended June 30, 2014

Grant Name and Number/ Costs Costs Questioned Federal State County

Grant Term/Audit Period Claimed Accepted Costs Share Share Share

Victim Witness Assistance - VW13320090:

Grant Term: 07/01/13 - 06/30/14

Audit Period: 07/01/13 - 06/30/14

Personal services 165,172$ 165,172$ --$ 76,238$ 88,934$ --$

Totals 165,172$ 165,172$ --$ 76,238$ 88,934$ --$

CALIFORNIA GOVERNOR'S OFFICE OF EMERGENCY SERVICES

Statement of Costs Claimed and Accepted

Expenditures Claimed and Accepted For

Period Ended June 30, 2014

Share of Expenditures

Current Year

29

COUNTY OF EL DORADO

Statement of Approved Budget and Cumulative Revenues, Expenditures, and County Match

For the Period July 1, 2013 through June 30, 2014

For the Period

For the Period July 1, 2013 Cumulative Budget to

Grant Name and Number/ through through as of Actual

Grant Term/Audit Period Budget June 30, 2013 June 30, 2014 June 30, 2014 Variance

Victim Witness Assistance - VW13320090:

Grant Term: 07/01/13 - 06/30/14

Audit Period: 07/01/13 - 06/30/14

Personal Services 165,172$ --$ 165,172$ 165,172$ --$

Total Expenditures 165,172 -- 165,172 165,172 --

Revenues Earned 165,172$ --$ 165,172$ 165,172$ --$

Expenditures, Revenues, and Match

CALIFORNIA GOVERNOR'S OFFICE OF EMERGENCY SERVICES

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Documents

COUNTY OF EL DORADO SINGLE AUDIT REPORT … OF EL DORADO Single Audit Report For the Year Ended June 30, 2014 Table of Contents Independent Auditor’s Report …